Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

1

Fund Balance With Treasury

The sum of USSGL

accounts 101000 and 153200 must equal Fund Balance With Treasury from the Central Accounting Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All FBWT

2

Total Budgetary

Resources equals the Status of Budgetary Resources

Total budgetary resources must equal the total status of budgetary resources on the SF-133.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND Budgetary Resources

3

Beginning Budgetary Account Balance

The sum of the beginning

balance of USSGL 4000-series accounts must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All

Beginning Budgetary Account Balance 

4

Fund Resources Equals Fund Equities

The sum of USSGL

accounts that comprise Fund Resources must equal the sum of USSGL accounts that constitute Fund Equities.

Fatal Period # 10/11/12 USSGL / USSGL Account Type = EXPND Fund Resources 

5

Funds Held Outside of Treasury Business 

Line Balances

Verify that the balances of

the USSGL account(s) must equal the balance for Funds Held Outside of Treasury (FHOT) from the Central Accounting Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All

Funds Held Outside oTreasury 

6

Holding of Special Drawing Rights Business Line Balance

Verify that the balances of

the USSGL account(s) must equal the balance for Holding of Special Drawing Rights (HOLDSDR) from the 

Central Accounting Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All

Special Drawing RighHolding 

7

Reserve Position Business Line Balance

Verify that the balances of the USSGL account(s) must equal the balance for Reserve Position (RESPOS)

from the Central Accounting Reporting System (CARS). Fatal Period # 12 USSGL / SMAF All Reserve Position 

8

Unrealized Discount Business Line Balances

Verify that the balances of

the USSGL account(s) must equal the balance for Unrealized Discount (UNRLDISC) from the Central Accounting Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All Unrealized Discount 

U.S. Standard General Ledger

Data Edits - Summary Report

Bulletin No. 2022-16 VII ESR - 1 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

9

Investment of Agency Securities Business Line Balances

Verify that the balances of

the USSGL account(s) must equal the balance for Investment of Agency Securities (INVAGNCYSEC) from the Central Accounting Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All

Investments In AgencSecurities

10

Investments in Non-Federal Securities Business Line Balances

Verify that the balances of

the USSGL account(s) must equal the balance for Investments in Non-Federal Securities (INVNONFEDSEC and INVFORSEC) from the Central Accounting Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All

Investments In Non-FSecurities

11

Change in NonFederal Securities Business Line Balances

Verify that the balances of

the USSGL account(s) must equal the balance for Change in Non-Federal Securities (CGHNONFEDSEC) from the Central Accounting Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All

Change In Non-FedeSecurities

12

Investment in US Treasury Securities Business Line Balances

Verify that the balances of

the USSGL account(s) must equal the balance for Investments in US Treasury Securities (INVUSTREASSEC) from the Central Accounting Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All

Investments In US TrSecurities

13

Unamortized Discount and Premium Business Line Balances

Verify that the balances of

the USSGL account(s) must equal the balance for Unamortized Discount and Premium (ANAMTDISCPREM) from the Central Accounting Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All

Unamortized Discount;Premium

14 SF133 Proof

In the SF133, outlays must

equal obligations minus spending authority earned minus actual recoveries plus beginning obligated balance plus obligated balance transfers minus net obligated balance.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line All SF133 Lines 

Bulletin No. 2022-16 VII ESR - 2 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

15

Reimbursements 

Earned and Refunds Zero Balance Check

A canceling TAS must have 

a zero balance for reimbursements earned and refunds. Fatal Period # 12 USSGL / Zero

TAS Status Transitioning Code = K

Reimbursements Earand Refunds 

16

Unfilled Customer 

Orders Zero Balance Check

A canceling TAS must have 

a zero balance for unfilled customer orders. Fatal Period # 12 USSGL / Zero

TAS Status Transitioning Code = K Unfilled Customer Or

17

Undelivered

Orders and Contracts Zero Balance Check

A canceling TAS must have 

a zero balance for undelivered orders and contracts. Fatal Period # 12 USSGL / Zero

TAS Status Transitioning Code = K

Undelivered Orders aContracts 

18

Accounts Payable 

and Other Liabilities Zero Balance Check

A canceling TAS must have a zero balance for accounts payable and other liabilities. Fatal Period # 12 USSGL / Zero

TAS Status Transitioning Code = K Accounts Payable 

19

Unobligated

Balance Zero Balance Check

A canceling TAS must have 

a zero balance for Unobligated Balances. Fatal Period # 12 USSGL / Zero

TAS Status Transitioning Code = K Unobligated Balance 

20

Outlay Reconciliation

The net of the Gross Outlays 

and Offsetting Collections lines on the SF133 must equal the net outlays from Central Accounting and Reporting System (net outlays on the SMAF file).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / SMAF Account Type = EXPND SF133 Lines 

21

Fiscal Year Budgetary Closing Edit

The amount for the current

fiscal year beginning USSGL 

accounts must equal the amount for the GTAS calculated beginning balances.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Closing Edit Is New TAS = N

GTAS Calculated BeBalance

22

Beginning Proprietary Account Balance

The sum of the beginning

balances for the proprietary USSGL accounts must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All

Beginning Proprietary Balance 

23

Ending Proprietary

Account Balance

The sum of the pre-closing

ending balances for the proprietary USSGL accounts 

must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All Ending Proprietary B

24

Ending Budgetary Account Balance

The sum of the pre-closing

ending balance of USSGL 4000-series accounts must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All Ending Budgetary Ba

Bulletin No. 2022-16 VII ESR - 3 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

25

Ending Memo Account Balance

The sum of the pre-closing

ending balance of USSGL 8000-series accounts must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All Ending Memo Balanc

26

Beg Bal = Preclosing Bal for 420100

Pre-closing USSGL 420100

balances must equal the same year's beginning balance for that USSGL account. This ensures that no activity was reported to this USSGL throughout the year.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All Beginning Balance 

27

Beg Bal = Preclosing Bal for 413900

Pre-closing USSGL 413900

balances must equal the same year's beginning balance for that USSGL account. This ensures that no activity was reported to this USSGL throughout the year.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All Beginning Balance 

28

Beg Bal = Preclosing Bal for 414900

Pre-closing USSGL 414900

balances must equal the same year's beginning balance for that USSGL account. This ensures that no activity was reported to this USSGL throughout the year.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All Beginning Balance 

29

Beg Bal = Preclosing Bal for 310000

Pre-closing USSGL 310000

balances must equal the same year's beginning balance for that USSGL account. This ensures that no activity was reported to this USSGL throughout the year.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All Beginning Balance 

30

Beg Bal = Preclosing Bal for 331000

Pre-closing USSGL 331000

balances must equal the same year's beginning balance for that USSGL account. This ensures that no activity was reported to this USSGL throughout the year.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All Beginning Balance 

31

Imputed Financing

Source/Cost Edit

The sum of USSGL accounts 578000 and 673000 must equal zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All

Imputed Financing Source/Cost 

Bulletin No. 2022-16 VII ESR - 4 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

32

Appropriations 

Used and Expended Appropriations Edit (Accrued)

USSGL account 310700 and USSGL account 570000 must equal the sum of zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All

Appropriations Used/Expended - Acc

33

UCAD Reciprocal Category 7 Transferred-In

The sum of Special & Trust

Fund (APSPCEXP) and Surplus, Special/Trust Fund for Restoration (SRRCTUR) BETC transactions for a TAS must equal USSGL 574000.

Proposed Analytical USSGL / SMAF All

Appropriated SpecialFund Receipts TransIn 

34

UCAD Reciprocal Category 7 Transferred-Out

The sum of Special & Trust

Fund (APSPCUR) and Surplus, Special/Trust Fund for Restoration (SRRCTEXP) BETC transactions for a TAS must equal USSGL 574500.

Proposed Analytical USSGL / SMAF All

Appropriated SpecialFund Receipts TransOut 

35

UCAD Reciprocal Category 8 Transferred-In

The sum of the

Appropriation Transfer, Increase (AXFERC), and Balance Transfer, Increase (BXFERC) BETC transactions for a TAS must equal the sum of the USSGL 310200 and 575500

Proposed Analytical USSGL / SMAF All

Appropriation and BaTransfers-In 

36

UCAD Reciprocal Category 8 Transferred-Out

The sum of the

Appropriation Transfer, Decrease (AXFERD), and Balance Transfer, Decrease (BXFERD) BETC transactions for a TAS must equal the sum of the USSGL 310300 and 576500

Proposed Analytical USSGL / SMAF All

Appropriation and BaTransfers-Out 

37

Budgetary USSGL accounts and Appropriation Transfer BETCs "AXFERC" and "AXFERD"

The sum of Appropriation Transfer BETC transactions (AXFERC and AXFERD) for a TAS must equal the sum of specific budgetary USSGL accounts.

Proposed Analytical USSGL / SMAF Account Type = EXPND

Appropriation TransfeBudgetary 

38

Budgetary USSGL Accounts and Balance Transfer BETCs "BXFERC" and "BXFERD"

The sum of Balance Transfer BETC transactions (BXFERC and BXFERD) for a TAS must equal the sum of specific USSGL accounts for that TAS.

Proposed Analytical USSGL / SMAF Account Type = EXPND

Balance Transfers Budgetary 

Bulletin No. 2022-16 VII ESR - 5 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

39

Budgetary USSGL Accounts and Capital Transfer BETCs "CXFERC" and "CXFERD"

The sum of Capital Transfer

BETC transactions (CXFERC and CXFERD) for a TAS must equal the sum of USSGL accounts 414201, 415100, 415200, 439200 and 439300

Proposed Analytical USSGL / SMAF Account Type = EXPND Capital Transfer Budg

40

UCAD Reciprocal Category 11 Capital TransfersIn

The sum of Capital Transfer 

BETC transactions (CXFERC) for a TAS must equal USSGL account 575600

Proposed Analytical USSGL / SMAF All Capital Transfers-In 

41

UCAD Reciprocal Category 11 Capital Transfers Out

The sum of Capital Transfer 

(CXFERD) BETC transactions for a TAS must equal USSGL account 576600

Proposed Analytical USSGL / SMAF All Capital Transfers-Ou

42

Contract and/or

Borrowing Authority Withdrawn and Recoveries of Prior Year Obligations

The Sum of USSGL accounts 413400 and 414400 must be less than or equal to the sum of USSGL accounts 487100 and 497100.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL Account Type = EXPND Withdrawn Authority

43

Reclassified Net Position Lines

The Net Position line on the

Balance Sheet must equal the Ending Net Position Balance line on the Statement of Changes in Net Position for the current fiscal year.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line All Reclassified Balance 

44

Reclassified Balance Sheet Check

The Total Assets line must equal the Total Liabilities and Net Position line.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line All Total Assets

45

Fiscal Year Proprietary Closing Edit

The amount for the current

fiscal year beginning USSGL 

accounts must equal the amount for the GTAS calculated beginning balances.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Closing Edit Is New TAS = N

GTAS Calculated BeBalance

Bulletin No. 2022-16 VII ESR - 6 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

46

Ending Budgetary Account Balance for Prior Year Adjustments Backdated in Treasury's Central Accounting System

The sum of the pre-closing

ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain value B (adjustments to prior year reporting backdated in Treasury's Central Accounting System) must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero Account Type = EXPND

Budgetary Prior Year Adjustments Backdat

47

Ending Budgetary Account Balance for Prior Year Adjustments Not Backdated in Treasury's Central Accounting System

The sum of the pre-closing

ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain value P (adjustments to prior year reporting not backdated in Treasury's Central Accounting System) must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero Account Type = EXPND

Budgetary Prior Year Adjustments Not Bac

48

Budgetary USSGL Accounts and Reappropriations

The sum of Reappropriation 

(RAPPRC/RAPPRD) BETC transactions for a TAS must equal USSGL account 439000 for that TAS.

Proposed Analytical USSGL / SMAF Account Type = EXPND

Budgetary ReappropTransferred-Out 

49

Normal Warrants Edit (Budgetary)

The BETC balances from the Central Accounting Reporting System (CARS) that represent all normal warrant activity should equal the sum of the relative 4000-series USSGL accounts.

Fatal Period # 10/11/12 Statement Line / SMAF All USSGL 

50

Normal Warrants Edit (Proprietary)

The BETC balances from

the Central Accounting Reporting System (CARS) that represent all normal warrant activity should equal the corresponding proprietary USSGL accounts.

Fatal Period # 10/11/12 Statement Line / SMAF All USSGL 

51

USSGLs 415700 and 439700

The ending balance of

USSGL 415700 can not exceed the ending balance of USSGL 439700.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All USSGL 415700 

52

USSGLs 415800 and 439800

The ending balance of

USSGL 415800 can not exceed the ending balance of USSGL 439800.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All USSGL 415800 

Bulletin No. 2022-16 VII ESR - 7 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

53

Spending Authority, Collected, Discretionary

Spending authority from

offsetting collections, collected, discretionary, (SF 133 line 1700) must be greater than or equal to zero.

Proposed Analytical

Statement Line / Statement Line Account Type = EXPND

Spending Authority frOffsetting CollectionsDiscretionary 

54

Spending Authority, Collected, Mandatory

Spending authority from

offsetting collections, collected, mandatory (SF 133 line 1800) must be greater than or equal to zero.

Proposed Analytical

Statement Line / Statement Line Account Type = EXPND

Spending Authority frOffsetting CollectionsMandatory 

55

Total Reimbursable and Direct Obligations

Total Reimbursable and

Direct Obligations (SF 133 lines 2004 and 2104) must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND

Total Reimbursable aDirect Obligations 

56

Fiscal Service InvestmentsInterest Payable

The amounts of Interest

Payable that are submitted by Fiscal Service must equal 

the sum of each Agency's reciprocal Interest Receivable USSGLs

Proposed Analytical USSGL / Fiduciary All Reciprocal Interest

57

Fiscal Service

InvestmentsLiabilities 

(Securities Issued, 

Discount, Premium, and Amortization)

The sum of liabilities that are submitted by Fiscal Service must equal the sum of each agency's reciprocal asset USSGLs

Proposed Analytical USSGL / Fiduciary All Reciprocal Assets 

58

Fiscal Service InvestmentsInterest Expense

The amounts of interest

expense that are submitted by Fiscal Service must equal 

the sum of each agency's reciprocal revenue USSGLs (Including Gains and Losses)

Proposed Analytical USSGL / Fiduciary All Reciprocal Revenue

59

Fiscal Service BorrowingsReceivable

The amounts of Receivables that are submitted by Fiscal Service must equal the amount of each Agency's Interest Payable

Proposed Analytical USSGL / Fiduciary All Interest Payable 

60

Fiscal Service Borrowings- Asset

The amounts of Assets that

are submitted by Fiscal Service must equal the amount of each Agency's reciprocal Liability USSGL

Proposed Analytical USSGL / Fiduciary All Reciprocal Liability 

Bulletin No. 2022-16 VII ESR - 8 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

61

Fiscal Service BorrowingsRevenue

The amount of Revenue

(including Gains and Losses) that is submitted by Fiscal Service must equal the amount of each Agency's

reciprocal Interest Expense USSGL

Proposed Analytical USSGL / Fiduciary All Reciprocal Interest E

62

FFB BorrowingsReceivables

The amount of Interest Receivable that is submitted by FFB must equal the amount of each Agency's Accrued Interest Payable

Proposed Analytical USSGL / Fiduciary All Interest Payable 

63

FFB BorrowingsAsset

The amount of Assets that

are submitted by FFB must equal the amount of each Agency's reciprocal Liability USSGL.

Proposed Analytical USSGL / Fiduciary All Reciprocal Liability 

64

FFB BorrowingsRevenue

The amount of Interest

Revenue (Including Gains and Losses) submitted by FFB must equal each Agency's reciprocal Interest Expense US SGLs

Proposed Analytical USSGL / Fiduciary All Reciprocal Interest E

65

Cancelled Authority Edit

The BETC balances from

the Central Accounting Reporting System (CARS) that represent year-end cancelled authority activity should equal USSGL account 435000 Fatal Period # 12 Statement Line / SMAF All Cancelled Authority U

66

Adjustments to Indefinite Appropriations Edit

The sum of Indefinite Yearend Adjustments (APINDYEC/APINDYED) BETC transactions for a TAS must equal USSGL account 439100 for that TAS Fatal Period # 12 Statement Line / SMAF All

Adjustments to IndefiAppropriations USSG

67

Budgetary Resources Derived from Available Special and Trust Fund Receipt Accounts

The total End balance for

USSGL 411400 must equal the balance for BETCs related to collections to available receipts in the Central Accounting Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / SMAF All USSGL 

Bulletin No. 2022-16 VII ESR - 9 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

68

Budgetary Resources Derived from Unavailable Unappropriated Special and Trust Fund Receipt Accounts

The sum of the ending

balances in USSGL accounts 411300, 435500, 438700, and 438800 must equal the balance of BETCs related to Unappropriated Special and Trust Funds in the Central Accounting Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / SMAF All USSGL 

69

Disaster Emergency Fund Code "A" Balance Check

The sum of the pre-closing

ending balances of USSGL accounts with Disaster Emergency Fund Code of "A" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

70

Disaster Emergency Fund Code "B" Balance Check

The sum of the pre-closing

ending balances of USSGL accounts with Disaster Emergency Fund Code of "B" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

71

Disaster Emergency Fund Code "C" Balance Check

The sum of the pre-closing

ending balances of USSGL accounts with Disaster Emergency Fund Code of "C" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

72

Disaster Emergency Fund Code "D" Balance Check

The sum of the pre-closing

ending balances of USSGL accounts with Disaster Emergency Fund Code of "D" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

73

Disaster Emergency Fund Code "E" Balance Check

The sum of the pre-closing

ending balances of USSGL accounts with Disaster Emergency Fund Code of "E" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

74

SF133 Line 1070 Balance Check

The value of SF133 line 

1070 (excluding anticipated lines) must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1070 

75

SF133 Line 1160 Balance Check

The value of SF133 line 

1160 (excluding anticipated lines) must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1160 

76

SF133 Line 1180 Balance Check

The value of SF133 line 

1180 (excluding anticipated lines) must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1180 

Bulletin No. 2022-16 VII ESR - 10 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

77

SF133 Line 1340 Balance Check

The value of SF133 line 

1340 (excluding anticipated lines) must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1340 

78

SF133 Line 1540 Balance Check

The value of SF133 line 

1540 (excluding anticipated lines) must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1540 

79

SF133 Line 1750 Balance Check

The value of SF133 line 

1750 (excluding anticipated lines) must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1750 

80

SF133 Line 1260 Balance Check

The value of SF133 line 

1260 (excluding anticipated lines) must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1260 

81

SF133 Line 1280 Balance Check

The value of SF133 line 

1280 (excluding anticipated lines) must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1280 

82

SF133 Line 1440 Balance Check

The value of SF133 line 

1440 (excluding anticipated lines) must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1440 

83

SF133 Line 1640 Balance Check

The value of SF133 line 

1640 (excluding anticipated lines) must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1640 

84

SF133 Line 1850 Balance Check

The value of SF133 line 

1850 (excluding anticipated lines) must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1850 

85

SF133 Line 4030 Balance Check

The value of SF133 line 4030 must be less than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 4030 

86

SF133 Line 4033 Balance Check

The value of SF133 line 4033 must be less than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 4033 

87

SF133 Line 4034 Balance Check

The value of SF133 line 4034 must be less than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 4034 

88

SF133 Line 4120 Balance Check

The value of SF133 line 4120 must be less than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 4120 

Bulletin No. 2022-16 VII ESR - 11 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

89

SF133 Line 4123 Balance Check

The value of SF133 line 4123 must be less than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 4123 

90

SF133 Line 4124 Balance Check

The value of SF133 line 4124 must be less than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 4124 

91

SF133 Line 4010 Balance Check

The value of SF133 line 4010 must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 4010 

92

SF133 Line 4011 Balance Check

The value of SF133 line 4011 must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 4011 

93

SF133 Line 4100 Balance Check

The value of SF133 line 4100 must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 4100 

94

SF133 Line 4101 Balance Check

The value of SF133 line 4101 must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 4101 

95

SF133 Line 4110 Balance Check

The value of this line must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 4110 

96

Discretionary Gross Outlays From New Authority Versus Discretionary Gross Budget Authority

Discretionary gross outlays from new authority (SF 133 line 4010) should not exceed 

the discretionary gross budget authority (SF 133 line

4000 minus anticipated amounts). If this instance is caused by a reduction of unobligated balances, submit a GTAS override.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line TAS Status = U

Discretionary gross ofrom new authority

97

Mandatory Gross Outlays From New 

Authority Versus Mandatory Gross Budget Authority

Mandatory gross outlays from new authority (SF 133 line 4100) should not exceed 

the mandatory gross budget authority (SF 133 line 4090 minus anticipated amounts). 

If this instance is caused by a reduction of unobligated balances, submit a GTAS override.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line TAS Status = U

Mandatory gross outlfrom new authority

Bulletin No. 2022-16 VII ESR - 12 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

98

Gross Outlays

from New Budget Authority vs New Obligations Incurred (Unexpired TAS)

Total gross outlays from new

budget authority (sum of SF133 Lines 4010 and 4100) should not exceed new obligations incurred (SF133 Line 2170).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND

Total Gross Outlays fNew Budget Authority 

99

Fund Balance with Treasury vs Unexpended Appropriations While Awaiting a Warrant

Fund Balance with Treasury

While Awaiting a Warrant (USSGL 109000) must equal Unexpended Appropriations While Awaiting a Warrant (USSGL 309000).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All

Fund Balance with TrWhile Awaiting a War

100

Disaster Emergency Fund Code "F" Balance Check

The sum of the pre-closing

ending balances of USSGL accounts with Disaster Emergency Fund Code of "F" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

101

Disaster Emergency Fund Code "G" Balance Check

The sum of the pre-closing

ending balances of USSGL accounts with Disaster Emergency Fund Code of "G" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

102

Disaster Emergency Fund Code "H" Balance Check

The sum of the pre-closing

ending balances of USSGL accounts with Disaster Emergency Fund Code of "H" must equal zero for each reported TAS

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

103

Disaster Emergency Fund Code "I" Balance Check

The sum of the pre-closing

ending balances of USSGL accounts with Disaster Emergency Fund Code of "I" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

104

Disaster Emergency Fund Code "J" Balance Check

The sum of the pre-closing

ending balances of USSGL accounts with Disaster Emergency Fund Code of "J" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

105

Disaster Emergency Fund Code "K" Balance Check

The sum of the pre-closing

ending balances of USSGL accounts with Disaster Emergency Fund Code of "K" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

Bulletin No. 2022-16 VII ESR - 13 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

106

Disaster Emergency Fund Code "L" Balance Check

The sum of the pre-closing

ending balances of USSGL accounts with Disaster Emergency Fund Code "L" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

107

Disaster Emergency Fund Code "M" Balance Check

The sum of the pre-closing

ending balances of USSGL accounts with Disaster Emergency Fund Code "M" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

108

DOL FECAReceivable

The amount of FECA Receivable that are submitted by the Department

of Labor must equal the sum of each Agency's reciprocal FECA Liability USSGL.

Proposed Analytical USSGL / Fiduciary All Reciprocal FECA Lia

109

DOL FECARevenue

The amount of FECA

Revenue that are submitted by the Department of Labor must equal the sum of each Agency's reciprocal FECA Expense USSGL.

Proposed Analytical USSGL / Fiduciary All Reciprocal FECA Exp

110

DOL Unemployment BenefitReceivable

The amount of Unemployment Benefit Receivable that are submitted by the Department

of Labor must equal the sum of each Agency's reciprocal Unemployment Benefit Liability USSGL.

Proposed Analytical USSGL / Fiduciary All

Reciprocal UnemployBenefit Liability

111

DOL Unemployment Benefit- Revenue

The amount of

Unemployment Benefit Revenue that are submitted by the Department of Labor must equal the sum of each Agency's reciprocal Unemployment Benefit Expense USSGL.

Proposed Analytical USSGL / Fiduciary All

Reciprocal UnemployBenefit Expense

112

OPM Retirement BenefitReceivable

The amount of Retirement

Benefit Receivable that are submitted by the Office of Personnel Management must equal the sum of each Agency's reciprocal Retirement Benefit Liability USSGL.

Proposed Analytical USSGL / Fiduciary All

Reciprocal RetiremenBenefit Liability

Bulletin No. 2022-16 VII ESR - 14 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

113

OPM Retirement Benefit- Revenue

The amount of Retirement

Benefit Revenue that are submitted by the Office of Personnel Management must equal the sum of each Agency's reciprocal Retirement Benefit Expense USSGL.

Proposed Analytical USSGL / Fiduciary All

Reciprocal RetiremenBenefit Expense

114

OPM Life InsuranceReceivable

The amount of Life

Insurance Receivable that are submitted by the Office of Personnel Management must equal the sum of each Agency's reciprocal Life Insurance Liability USSGL.

Proposed Analytical USSGL / Fiduciary All

Reciprocal Life InsuraLiability

115

OPM Life InsuranceRevenue

The amount of Life

Insurance Revenue that are submitted by the Office of Personnel Management must equal the sum of each Agency's reciprocal Life Insurance Expense USSGL.

Proposed Analytical USSGL / Fiduciary All

Reciprocal Life InsuraExpense

116

OPM Health InsuranceReceivable

The amount of Health

Insurance Receivable that are submitted by the Office of Personnel Management must equal the sum of each Agency's reciprocal Health Insurance Liability USSGL.

Proposed Analytical USSGL / Fiduciary All

Reciprocal Health InsLiability

117

OPM Health InsuranceRevenue

The amount of Health

Insurance Revenue that are submitted by the Office of Personnel Management must equal the sum of each Agency's reciprocal Health Insurance Expense USSGL.

Proposed Analytical USSGL / Fiduciary All

Reciprocal Health InsExpense

118

Disaster Emergency Fund Code "N" Balance Check

The sum of the pre-closing

ending balances of USSGL accounts with Disaster Emergency Fund Code "N" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

119

Disaster Emergency Fund Code "O" Balance Check

The sum of the pre-closing

ending balances of USSGL accounts with Disaster Emergency Fund Code "O" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

Bulletin No. 2022-16 VII ESR - 15 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

120

Disaster Emergency Fund Code "P" Balance Check

The sum of the pre-closing

ending balances of USSGL accounts with Disaster Emergency Fund Code "P" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

121

Disaster Emergency Fund Code "R" Balance Check

The sum of the pre-closing

ending balances of USSGL accounts with Disaster Emergency Fund Code "R" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

122

Disaster Emergency Fund Code "S" Balance Check

The sum of the pre-closing

ending balances of USSGL accounts with Disaster Emergency Fund Code "S" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

123

Disaster Emergency Fund Code "T" Balance Check

The sum of the pre-closing

ending balances of USSGL accounts with Disaster Emergency Fund Code "T" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

124

Appropriations 

Used and Expended Appropriations Edit (Disbursed)

USSGL account 310710 and USSGL account 570010 must equal the sum of zero.

Proposed Analytical USSGL / Zero All

Appropriations Used/Expended - Dis

125 Subsidy Collected

The sum of the BETCsCOLLSBSD, COLLSBAJ, COLLUR, COLLURAJ must equal the ending balances of 

USSGL 427100-Actual Program Fund Subsidy Collected. This edit applies to financing accounts only (TAS with Financing Indicator of "D" or "G").

Proposed Analytical Statement Line / SMAF All USSGL 

126 Fees Collected

The sum of the BETCsFEECOLL, FEECOLAJ must equal the ending balance of USSGL 426100-Actual Collections of BusinessType Fees. This edit applies 

to financing accounts only (TAS with Financing Indicator of "D" or "G").

Proposed Analytical Statement Line / SMAF All USSGL 

Bulletin No. 2022-16 VII ESR - 16 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

127

Loan Principal Collected

The sum of the BETCsPRINREP, PRINREAJ must equal the ending balance of USSGL 426200-Actual Collections of Loan Principal. This edit applies to financing accounts only (TAS with Financing Indicator of "D" or "G").

Proposed Analytical Statement Line / SMAF All USSGL 

128

Loan Interest Collected

The sum of the BETCsINTREP, INTREPAJ must equal the ending balance of USSGL 426300-Actual Collections of Loan Interest. This edit applies to financing accounts only (TAS with Financing Indicator of "D" or "G").

Proposed Analytical Statement Line / SMAF All USSGL 

129

Proceeds of Foreclosed Property Collected

The sum of the BETCsPFPCOLL, PFPCOLAJ must equal the ending balance of USSGL 426500-Actual Collections From Sale of Foreclosed Property. This edit applies to financing accounts only (TAS with Financing Indicator of "D" or "G").

Proposed Analytical Statement Line / SMAF All USSGL 

130 Rent Collected

The sum of the BETCsRENTCOLL, RENTCOAJ must equal the ending balance of USSGL 426400-Actual Collections of Rent. This edit applies to financing accounts only (TAS with Financing Indicator of "D" or "G").

Proposed Analytical Statement Line / SMAF All USSGL 

131

Other Federal Collections

The sum of the BETCsOACFED, OACFEDAJ must equal the ending balance of USSGL 427700-Other Actual CollectionsFederal/Non-Federal Exception Sources. This edit applies to financing accounts only (TAS with Financing Indicator of "D" or "G").

Proposed Analytical Statement Line / SMAF All USSGL 

Bulletin No. 2022-16 VII ESR - 17 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

132

Other Non-Federal Collections

The sum of the BETCsONFCOLL, ONFCOLAJ must equal the ending balance of USSGL 426600-Other Actual Business-Type Collections From NonFederal Sources. This edit applies to financing accounts only (TAS with Financing Indicator of "D" or "G").

Proposed Analytical Statement Line / SMAF All USSGL 

133

Disbursement From General Fund Appropriations

The sum of USSGL account

310710 and the change in USSGL account 141000, relative to appropriations from the General Fund, must equal the sum of the General Fund disbursement BETCs.

Proposed Analytical Statement Line / SMAF All USSGL 

134

Disaster Emergency Fund Code "U" Balance Check

The sum of the pre-closing

ending balances of USSGL accounts with Disaster Emergency Fund Code "U" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

135

Disaster Emergency Fund Code "V" Balance Check

The sum of the pre-closing

ending balances of USSGL accounts with Disaster Emergency Fund Code "V" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

136

Disaster Emergency Fund Code "W" Balance Check

The sum of the pre-closing

ending balances of USSGL accounts with Disaster Emergency Fund Code "W" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

137

Disaster Emergency Fund Code "X" Balance Check

The sum of the pre-closing

ending balances of USSGL accounts with Disaster Emergency Fund Code "X" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

138

Disaster Emergency Fund Code "Y" Balance Check

The sum of the pre-closing

ending balances of USSGL accounts with Disaster Emergency Fund Code "Y" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

Bulletin No. 2022-16 VII ESR - 18 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

139

Disaster Emergency Fund Code "Z" Balance Check

The sum of the pre-closing

ending balances of USSGL accounts with Disaster Emergency Fund Code "Z" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

140

SF133 Line 5311 Balance Check

The value of this line must be greater than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 5311 

141

SF133 Line 5312 Balance Check

The value of this line must be greater than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 5312 

142

SF133 Line 5313 Balance Check

The value of this line must be greater than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 5313 

143

SF133 Line 5314 Balance Check

The value of this line must be greater than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 5314 

144

SF133 Line 5321 Balance Check

The value of this line must be greater than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 5321 

145

SF133 Line 5322 Balance Check

The value of this line must be greater than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 5322 

146

SF133 Line 5323 Balance Check

The value of this line must be greater than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 5323 

147

SF133 Line 5324 Balance Check

The value of this line must be greater than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 5324 

156

Disaster Emergency Fund Code "1" Balance Check

The sum of the pre-closing

ending balances of USSGL accounts with Disaster Emergency Fund Code "1" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

157

Disaster Emergency Fund Code "2" Balance Check

The sum of the pre-closing

ending balances of USSGL accounts with Disaster Emergency Fund Code "2" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

Bulletin No. 2022-16 VII ESR - 19 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

158

Disaster Emergency Fund Code "3" Balance Check

The sum of the pre-closing

ending balances of USSGL accounts with Disaster Emergency Fund Code "3" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

159

Disaster Emergency Fund Code "4" Balance Check

The sum of the pre-closing

ending balances of USSGL accounts with Disaster Emergency Fund Code "4" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

160

Disaster Emergency Fund Code "5" Balance Check

The sum of the pre-closing

ending balances of USSGL accounts with Disaster Emergency Fund Code "5" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

161

Normal balance post closing check for undelivered orders - obligations, unpaid

The sum of the USSGL accounts must be less than zero.

Proposed Analytical USSGL / Zero All USSGL Account Num

162

Normal balance post closing check for delivered orders - obligations, unpaid

The sum of the USSGL accounts must be less than zero.

Proposed Analytical USSGL / Zero All USSGL Account Num

163

Transfer of Obligated Balances

Various obligated balance 

transfers must equal the contra obligated balance transfer.

Proposed Analytical USSGL / USSGL All Transfer USSGL Acc

164

Disaster Emergency Fund Code "6" Balance Check

The sum of the pre-closing

ending balances of USSGL accounts with Disaster Emergency Fund Code "6" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

165

Disaster Emergency Fund Code "7" Balance Check

The sum of the pre-closing

ending balances of USSGL accounts with Disaster Emergency Fund Code "7" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

Bulletin No. 2022-16 VII ESR - 20 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

166

Normal balance post closing check for undelivered orders-obligations, 

prepaid/advanced

The sum of the USSGL accounts must be less than zero.

Proposed Analytical USSGL / Zero All USSGL Account Num

167

USSGL 487100 Balance Check

USSGL account 487100 ending must have a debit balance at a TAS level

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Account Num

168

USSGL 497100 Balance Check

USSGL account 497100 ending must have a debit balance at a TAS level

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Account Num

169

USSGL 487200 Balance Check

USSGL account 487200 ending must have a debit balance at a TAS level

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Account Num

170

USSGL 497200 Balance Check

USSGL account 497200 ending must have a debit balance at a TAS level

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Account Num

171

USSGL 488200 Balance Check

USSGL account 488200 ending must have a credit balance at a TAS level

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Account Num

172

USSGL 498200 Balance Check

USSGL account 498200 ending must have a credit balance at a TAS level

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Account Num

173

SF133 Line 1103 Balance Check

The value of this line must be greater than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1103 

174

SF133 Line 1203 Balance Check

The value of this line must be greater than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1203 

175

SF133 Line 1135 Balance Check

The value of this line must be less than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1135 

176

SF133 Line 1235 Balance Check

The value of this line must be less than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1235 

177

SF133 Line 1824 Balance Check

The value of this line must be less than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1824 

Bulletin No. 2022-16 VII ESR - 21 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

178

SF133 Line 1826 Balance Check

The value of this line must be less than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1826 

179

SF133 Line 3000 Balance Check

The value of this line must

be greater than or equal to zero

Proposed Analytical

Statement Line / Statement Line Account Type = EXPND SF133 Line 3000 

180

SF133 Line 3050 Balance Check

The value of this line must

be greater than or equal to zero

Proposed Analytical

Statement Line / Statement Line Account Type = EXPND SF133 Line 3050 

181

SF133 Line 3060 Balance Check

The value of this line must be less than or equal to zero

Proposed Analytical

Statement Line / Statement Line Account Type = EXPND SF133 Line 3060 

182

SF133 Line 3090 Balance Check

The value of this line must be less than or equal to zero

Proposed Analytical

Statement Line / Statement Line Account Type = EXPND SF133 Line 3090 

183

Disaster Emergency Fund Code "8" Balance Check

The sum of the pre-closing

ending balances of USSGL accounts with Disaster Emergency Fund Code "8" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

184

GTAS RBS Line 

22.2: GINV Buyer Liabilities

RBS Line 22.2 must equal

RC 22 - A/P, and Other Liabilities

Proposed Analytical Statement Line / SMAF All GTAS RBS Line 22.2 

185

GTAS RBS Line 5: 

GINV Buyer Prepayments

RBS Line 5 must equal RC

23 - Advances to Others and Prepayments

Proposed Analytical Statement Line / SMAF All GTAS RBS Line 5 

186

GTAS RSNC Line 

7.4: GINV Buyer Assets

RSNC Line 7.4 must equal Purchase of Assets

Proposed Analytical Statement Line / SMAF All GTAS RSNC Line 7.4 

187

GTAS RSNC Line 

12.3: GINV Buyer Offsets

RSNC Line 12.3 must equal

RC 24 - Purchase of Assets Offset

Proposed Analytical Statement Line / SMAF All GTAS RSNC Line 12

188

GTAS RBS Line 

3.4: GINV Seller Receivables

RBS Line 3.4 must equal RC 22 - Accounts Receivable

Proposed Analytical Statement Line / SMAF All GTAS RBS Line 3.4 

189

GTAS RBS Line 25: GINV Seller Advances

RBS Line 25 must equal RC 23 - Advances from Others and Deferred Credits

Proposed Analytical Statement Line / SMAF All GTAS RBS Line 25 

190

GTAS RSNC Line 

12.2: GINV Seller Revenues

RSNC Line 12.2 must equal RC 24 - Buy/Sell Revenue

Proposed Analytical Statement Line / SMAF All GTAS RSNC Line 12

191

GTAS RSNC Line 

7.3: GINV Buyer and Seller Costs RC 24

RSNC Line 7.3 must equal GINV Buyer and Seller Costs RC 24

Proposed Analytical Statement Line / SMAF All GTAS RSNC Line 7.3

Bulletin No. 2022-16 VII ESR - 22 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

950

Custodial Activity Verification 1

The sum of USSGL

accounts 599000 and 599100 must equal current year activity in USSGL account 298000.

Proposed Analytical

Statement Line / Statement Line All Liability 

951

Custodial Activity Verification 2

The sum of USSGL

accounts 599300 and 599400 must equal current year activity in USSGL account 298500.

Proposed Analytical

Statement Line / Statement Line All Liability 

Bulletin No. 2022-16 VII ESR - 23